https://www.taxtmi.com/caselaws?id=331244 The Tribunal set aside the demand for cenvat credit availed between July 2005 to September 2008, ruling in favor of the appellant due to the time bar. The appellant argued that the demand was beyond the normal period as per Section 73 of the Finance Act, 1994, and that all credits were availed correctly as per statutory rules. The Tribunal found that the extended period was invoked without detailed examination or findings, and as there were no allegations of manipulation or tax non-payment, the demand was deemed time-barred, leading to the appeal being allowed. en-us Wed, 29 Jun 2016 00:00:00 +0530 Tue, 16 Aug 2016 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331244 The Tribunal set aside the demand for cenvat credit availed between July 2005 to September 2008, ruling in favor of the appellant due to the time bar. The appellant argued that the demand was beyond the normal period as per Section 73 of the Finance Act, 1994, and that all credits were availed correctly as per statutory rules. The Tribunal found that the extended period was invoked without detailed examination or findings, and as there were no allegations of manipulation or tax non-payment, the demand was deemed time-barred, leading to the appeal being allowed. Case-Laws Service Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331244